Untitled Texas Attorney General Opinion ( 1952 )

. .. T~EECATTOHNEY GENERAL OF TEXAS PRICE DANIEL ATTORNEYGENERAL January 16, 1952 Hon. Qeorge L. Murphy Opinion No. V-1387 County Auditor Johnson County Rez Authority of the Com- Cleburne, Texas missioners' Court to require the County Auditor to handle pay roll deductions, ac- counts, and reports 3overing social security Dear Mr. Murphy% for county employees. Your request for an opinion from this of- flee contains the following question; Does the Commissioners1 Court of Johnson County, Texas have the authority to order the County Auditor of Johnson County to make the necessary payroll de- ductlons, accounts and reports for the program set up under House Bill 603, ch. :&&Acts of the 52nd Legislature, R.S. Section g of H.B. 603, Acts 52nd Leg., R.S. 1951, ch. 500, p. 1480 (Art. 692, V.C.S.), relating to social security for county end municipal employees, provldesr *When the governing body of a county or munlcipallty elects to enter Into an agreement with a Ftate agency, it shall be- come the duty of the county treasurer In the respective counties, end of the person or am-sons who hold comnarable nositlons In the munlclpalltles, to iisess aid collect the required contributions of the various employees in the respective counties or mu- nlclpalltles, and transmit the same to the State agency. Each plan approved by the State agency will specify the responsible personnel of the undertaking county or mu- nicipality who will be charged with the duty ’ . . Hon. George L. Murphy, page 3 (V-1387) salary, and notify the county auditor and the county clerk of these computations. The county auditor and the county clerk In laauIng the warrants for the compensation of the various county employees, should make the necessary deductions as set by the asseaa- ments of the county treasurer. You are accordingly advised that the com- missioners' court has no authority to designate any officer other than the county treasurer as the reapon- s:ble agent to assess and collect the required payments of the-~varlouscounty employees, and the commissioners' court cannot order the county auditor to perform these duties. SUMMARY A commissioners' court cannot order the county auditor to assess, collect, and transmit the payments under the new soclel security plan. This la the duty of the county treasurer. Sec. 9, H.B. 603 Acts R S 1951, ch. 500, p. 1480 (Art. Z~~~,Li%Is. j.‘, It Is the duty of the county auditor to supervise, compare, and audit the funds paid under H.B. 603, end to certify the ac- counts and make the reports to the proper authority. Art. 1651, V.C.S. yours very truly, APPROVED1 PRICE DAHIEL Attorney General J. C. Davis, Jr. County Affairs Division By ~~~:~./,..l~~l~,~~/' _~ E. Jacobson Reviewing Assistant Rib&t H.'Hdghea Assistant Charles D. Mathews First Assistant RHHYmh